Swan Corp. began work on 4,900 units this period. Work in Process Inventory was 500 at the beginning of the period (60\% complete) and 1,060 at the end of the period ( 50% complete). Swan uses the weighted average method of process costing. Direct materials are added at the beginning of the process, and conversion costs are incurred evenly throughout the period. Required: a. Using the weighted-average method, how many units were completed during the period? b. Using the weighted-average method, determine the number of equivalent units for direct materials. c. Using the weighted-average method, determine the number of equivalent units for conversion costs.